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tr.v. dis·al·lowed, dis·al·low·ing, dis·al·lows
1. To refuse to allow: "[The government] disallowed his aging and dying parents any reunion with their only child" (John Simon).
2. To reject as invalid, untrue, or improper.

[Middle English disallowen, from Old French desalouer, to reprimand : des-, dis- + alouer, to approve; see allow.]

dis′al·low′a·ble adj.
dis′al·low′ance n.
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2. A turning down of a request:
References in periodicals archive ?
Presumably, the IRS is referring to entertainment legs not involving specified individuals, because it is otherwise unclear how an entertainment leg would not otherwise result in a disallowance.
2001), excepts the type of deductions in this situation from disallowance under Sec.
The comprehensive and complex loss disallowance rule is often cited as the major disadvantage in electing to file a consolidated tax return.
AMT permits a disallowance of 90 percent of the NOLs, leaving 10 percent of the NOLs as a tax liability.
A statistical projection of these audit disallowances to the entire population using a 95% single-sided confidence level, resulted in an audit disallowance of $27,408.
This credit will increase housing starts and resales of homes thus creating jobs in the real estate and construction sector of the economy * The disallowance of personal interest deduction should be repealed.
The Commission on Audit (COA) has insisted that eight infrastructure projects in Leyte were overpriced by P35.14 million, junking the appeal of a local engineer on a previously issued notice of disallowance (ND).
In a decision on the automatic review of the notice of disallowance issued by the COA-Regional Office No.
The disallowance covers the advance payment made by the LTO to the suppliers in June and July 2014 amounting to P477 million.
291 (a)(3)'s and (e)(1)(B)'S interest-deduction disallowance applies regardless of Sec.
(4) Requiring an accrual for disallowance of tax positions that the enterprise "knows" (based on experience) are not of concern to the tax authorities even though a probable level of confidence cannot be satisfied, will overstate tax liabilities and expense.